Investment agreementAn contract specifying the rights and responsibilities of a host government and a corporation in the structure and operation of an investment project.
Unamortized premiums on investmentsUnamortized premiums on investments
The unexpensed portion of the difference between the price paid for a security and its par value.
Enterprise Investment SchemeEnterprise Investment Scheme
The Enterprise Investment Scheme is a UK tax incentive scheme designed to encourage investors to invest in unquoted companies. The benefits are:Income tax relief at 20%: so if you invest £10,000, the taxman gives you £2,000 back.CGT relief: provided you hold your investment for five years, any gains subsequently made are free of capital gains tax.Tax relief on losses: if your EIS investment is a disaster, you can set the losses off against gains made in the tax year in which you incur losses.Rollover relief: if you use the proceeds from selling shares in Company A to invest in Company B, and Company B is an EIS-qualifying company, you won't have to pay tax on the gains made from Company A until you subsequently dispose of Company B's shares. i.e. your gain is rolled over.The maximum amount you can invest in an EIS is £150,000 annually. Similar tax breaks are available from investments in Venture Capital Trusts (VCTs). Essentially, these are investment trusts that invest in small unquoted companies. As with EIS investments, there are lots of rules which, if broken, will invalidate the tax advantages.The risks associated with EIS companies are high and you should take professional advice before committing funds to them.
Future investment opportunitiesFuture investment opportunities
The identification of additional, more valuable, investment opportunities in the future that result from a current opportunity or operation.
Investment certificateInvestment certificate
A document that serves as proof that an individual has an investment in a savings and loan association.
Investment businessInvestment business
The Financial Services Act 1986 defines investment business to include dealing, arranging deals in, managing and advising on investments in addition to the setting up and operation of collective investment schemes.
Further SuggestionsTrade and investment
Guaranteed investment contract (GIC)
Investment Valuation Model (IVM)
Finite Life Real Estate Investment Trust (FREIT)
Regulated investment company
Foreign portfolio investment
Unit Share Investment Trust (USIT)
Municipal Investment Trust (MIT)
Investment Company Institute (ICI)
Alternative Investment Market
Foreign investment risk matrix (FIRM)
Mutually exclusive investment decisions
Passive investment strategy
Recognised Investment Exchange
Investment opportunity set
approved investment trust